Hollywood Accessories, Division of Allen Electronics & Equip. Co. v. United States

Beonworth, Judge:

Tlie merchandise involved in this case, described on the invoices as pouring spouts, was imported from Japan *361and entered at tlie port of Los Angeles-Long Beach during August and September 1965. It -was assessed with duty at 19 per centum ad valorem under item 657.20 of the Tariff Schedules of the United States as articles of iron or steel, not coated or plated with precious metal. It is claimed to be properly dutiable at 17 per centum ad valorem under item 651.47 of said tariff schedules, as hand tools of iron or steel.

The pertinent provisions of said tariff schedules are as…